325

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Amendment Number
325
Purpose
To amend section 274 (b) (1) (c) of the Internal Revenue Code of 1954 with respect to the deductibility of gifts by employers to employees in recognition of length of service or achievement.
Congress
97
Type
SUAMDT
Latest Action Date
Jul 28, 1981
Latest Action Text
Amendment agreed to in Senate by Voice Vote.
Proposed Date
Jul 28, 1981
Submitted Date
Jul 28, 1981
Chamber
Senate
Update Date
Aug 14, 2021
Amendment 325 — Informed